Special taxes and licenses.

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  • (1) Municipal legislative bodies may:
    • (a) subject to Subsection (2), fix the amount, terms, and manner of issuing licenses; and
    • (b) consistent with general law, provide the manner and form in which special taxes are levied and collected.
  • (2)
    • (a) Municipal legislative bodies may not discriminate between resident community businesses and nonresident community businesses in establishing license requirements.
    • (b) Municipal legislative bodies may not impose motor vehicle delivery license fees on persons or entities who:
      • (i) are licensed as dealers in another municipality; or
      • (ii) do not have a permanent business location in the municipality.




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